而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
本文介绍了成本管理理论所包含的内容、中心任务以及在项目管理中起到的作用。
This paper educes the studying on the cost theory of project management and introduces the content, main task of the cost theory.
本文论述了质量成本管理理论，探讨了质量成本最佳值的求法和质量成本管理经济效益评价。
Theories of quality cost management are expounded. A calculating method to determine the optimum values of quality cost and the assessment of quality cost economic results are explored.
如何把握这些新特点并籍此进行成本管理理论与方法的改进，是目前成本管理研究的一个新课题。
How to grasp these new characteristics and carry on the improvement of management theory is a new subject studied in cost management at present.
本文从传统成本管理弊端分析出发，首先对基于产品生命周期的战略成本管理理论基础进行论述。
This article began with the analysis of drawbacks of traditional cost management, and expounded basic ideas and theories of strategic cost management.
本论文对erp理论和作业成本管理理论的形成与原理进行了阐释，并介绍了这两种理论目前的研究水平和实践情况。
This paper explains the development and theory of ERP and ABCM, including the actual research and practice level of them.
应用现代成本管理理论，就炼油企业成本管理模式的文化基础、基本属性和表现形态展开论述，以期对炼油企业成本管理模式的革新和完善提供思路。
With modern cost management theory, illustrated the cultural foundation, essential property and manifestation to provide ideas for innovation and perfection of cost management of refineries.
分销渠道管理理论是以经济学中流通理论、商品流通理论、交易成本经济学和营销理论为基础和来源的。
The marketing channel manages the circulation theories in the economics, the merchandise circulation theories, the trade cost economics and the marketing theories for foundation and source.
战略成本管理是战略管理理论与成本管理的有机结合所形成的一门新的学科，对于加强企业的成本管理具有极其深远的意义。
Strategic cost management, a new discipline based on the integration of strategic management theories and cost management, plays a significant role in strengthening the cost management of enterprises.
然后对渠道物流管理理论进行了概要分析，介绍了“供应商管理库存”、“经济订货批量”、“物流总成本”、及“第三方物流”等理论。
Then we briefly analyzed the theory of channel logistics and introduced the VMI (Vendor Managed Inventory) and the Economic Order Batch and the Total Logistics Cost and the Third Part Logistics.
根据代理理论的解释，企业负债的原因是为了利用负债来约束股东与管理层之间的冲突，降低股权代理成本。
According to agency theory, the cause of enterprise incurring debt is to ease up the conflict between the management and shareholders and limit equity agency cost by debt.
在工程建设成本控制方面，运用供应链管理理论建立房地产企业为核心的供应链成本控制模型。
In the aspect of construction cost, it USES supply chains theory to build the supply-chains models of the real estate enterprises.
现在供应链成本管理研究已经取得了不少的成果，一些学者开始将委托代理理论引入供应链成本管理中，但仅是进行一些理论研究，对于供应链总成本没有一个量化的模型。
Now, supply chain management has made many achievements and the theory of principal-agent has been introduced to supply chain management, but there is not a model to measure the supply chain cost.
首先，对作为主要的理论基础的信息资源管理理论、交易成本理论、价值链理论进行了阐述和分析。
First, the major theoretical foundation such as information resources management theory, transaction cost theory and theory of the value chain is described and analyzed.
风险投资企业战略联盟是本文研究的核心内容，其理论基础是交易成本经济学和组织管理理论以及竞争战略理论。
The theoretic fundament of strategy alliance is the transaction cost economics and the organization management theory and competition strategy theory.
这一概念确切表达了物流管理理论的核心，即系统管理思想，总成本概念和顾客至上的主题。
This concept accurately expresses the core of logistics management theory, which are systematic management idea, total cost concept and the theme of customer first.
传统研究多采用代理理论来解释这一现象，该理论认为上市公司所有权和管理权分离产生了代理成本，而上市公司发放现金股利则能降低代理成本。
The agency cost theory holds that the aim of paying cash dividends for listed companies is to reduce the agency cost which comes from the separation of ownership and management.
成本节点管理模式体现了一种全面性、系统性、动态性、针对性，是一种先进的管理理论和方法体系。
It is an advanced system of management theory and methods, because it embodies a comprehensive, systematic, dynamic, relevant,.
成本节点管理模式体现了一种全面性、系统性、动态性、针对性，是一种先进的管理理论和方法体系。
It is an advanced system of management theory and methods, because it embodies a comprehensive, systematic, dynamic, relevant,.
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